# The Plastic Packaging Tax (General) Regulations 2022, Regulation 59: Death, incapacity or insolvency

Extent: E+W+S+N.I.

(1) In paragraph (2), “T” means a person registered under section 56(3) of the Act where the business of T is the business of producing or importing finished plastic packaging components.
(2) In relation to cases falling within section 74(1) of the Act, the person (“P”) who—
(a) where T is an individual and T has died or become incapacitated, who carries on the business of T on behalf of, or in succession to, T; or
(b) acts as the insolvency practitioner in relation to the business of T, where T is subject to an insolvency procedure,
must notify the Commissioners of that fact before the end of a period of 21 days beginning with the date on which P began to carry on the business or began to act as described in relation to the business.
(3) A notification under paragraph (2) must be in writing and include—
(a) where T is an individual, evidence (including the date) of the death of T, details of when and in what manner T became incapacitated, or of the date when T first became subject to an insolvency procedure and the nature of that procedure; and
(b) evidence of P’s authority to carry on, or act in relation to, the business.
(4) The Commissioners may treat P as if they were T for the purposes of plastic packaging tax for a period of up to 6 months beginning with the day by which notification under paragraph (2) is required.
(5) The Commissioners may extend the period in paragraph (4) by notice in writing to P for such additional period as they see fit.
(6) In this regulation—
(a) “insolvency practitioner” means—
(i) a trustee in bankruptcy;
(ii) in Scotland, a trustee (or interim trustee) in the sequestration of a person’s estate under the Bankruptcy (Scotland) Act 2016;
(iii) a liquidator;
(iv) a receiver;
(v) an administrator; or
(vi) anyone acting in an equivalent capacity in respect of an insolvency procedure;
(b) “insolvency procedure” means—
(i) in respect of an individual in Scotland, the sequestration of that person’s estate under the Bankruptcy (Scotland) Act 2016; or
(ii) in any other case, bankruptcy, winding-up, receivership, administration or an equivalent procedure, including under the law of a jurisdiction outside the United Kingdom.

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Source: https://www.legislation.gov.uk/uksi/2022/117/regulation/59 (the official version)
Page: https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-59
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.